This course reviews the two standards reflected in the Codification as ASC 805, Business Combinations, and ASC 810, Consolidation. The course emphasizes both the theory and practice relating the acquisition method standards and also addresses the preparation of consolidated financial statements, the appropriate treatment of the costs affecting a combination, and other related issues.
Format: Online pdf (88 pages). Printed book available.
Prerequisites: Basic accounting
CPE Credit: 4 hrs.
Field of Study: Accounting
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: February 2022